For public and private school administrators, this book covers the relationship between academic and fiscal accountability systems and provides an overview of school budgeting practices in terms of collaborative decision-making. As former school administrators, Sorenson (educational leadership and foundations, U. of Texas at El Paso) and Goldsmith (education, Abilene Christian U.) explain--using school situations and national standards--how to plan and develop a budget; allocate, expend and monitor funds; manage and evaluate reports; and prepare school action plans. Also described: the relationship between budget and vision, including a model for integrating the two, and the effect of the No Child Left Behind Act. Annotation ©2007 Book News, Inc., Portland, OR (booknews.com)
This unique budgetary survival guide will enhance your instructional, technical, and managerial skills not only as the school's leader but also as the school's visionary, planning coordinator, and budgeting manager.
Arvustused
"I highly recommend this book to budget committees, site-based groups, educational administration professors, and new administrators. It is a great book to start out with for budgeting and connecting vision to the process. There are many examples provided that can be used right now in schools during a budgeting cycle." -- Darin Drill, Principal "Practical information that the school principal needs. The book is a resource that school principals should put on their desks, not their bookshelves. Additionally, the university professor may want to consider the book as a reference for students." -- AASA Journal of Scholarship and Practice, Spring 2007
| Preface |
|
ix | |
| Acknowledgments |
|
xi | |
| About the Authors |
|
xiv | |
|
Understanding the Budgeting Process |
|
|
1 | (26) |
|
The Basics of School Budgeting |
|
|
1 | (3) |
|
Breaking the Budgeting Myths |
|
|
4 | (1) |
|
Delineating Between School Finance and School Budgeting |
|
|
5 | (2) |
|
Sources of School Funding |
|
|
7 | (10) |
|
|
|
11 | (1) |
|
Federal Sources of Income |
|
|
12 | (2) |
|
|
|
14 | (1) |
|
|
|
15 | (2) |
|
Ten Steps to Budgeting Success |
|
|
17 | (4) |
|
|
|
21 | (2) |
|
|
|
22 | (1) |
|
Case Study Application: Fiscal Issues and the New Principal |
|
|
23 | (4) |
|
Part I---``Boy, Do I Have a Lot to Learn!'' |
|
|
23 | (1) |
|
|
|
24 | (1) |
|
Part II---``Well, It's My Money!'' |
|
|
25 | (1) |
|
|
|
25 | (2) |
|
The Budget-Vision Relationship and the National Standards |
|
|
27 | (23) |
|
The National Educational Leadership Standards |
|
|
30 | (3) |
|
Shifts in Knowledge and Skills |
|
|
31 | (2) |
|
An Examination of the ELCC & ISLLC Standards |
|
|
33 | (13) |
|
|
|
33 | (1) |
|
|
|
34 | (1) |
|
|
|
35 | (1) |
|
|
|
36 | (2) |
|
|
|
38 | (5) |
|
|
|
43 | (1) |
|
|
|
44 | (2) |
|
|
|
46 | (1) |
|
|
|
47 | (1) |
|
Case Study Application: Belle Plain Middle School |
|
|
47 | (3) |
|
|
|
49 | (1) |
|
School Culture and Using Data Effectively |
|
|
50 | (14) |
|
|
|
51 | (2) |
|
|
|
52 | (1) |
|
|
|
52 | (1) |
|
|
|
53 | (1) |
|
Data-Driven Decision Making |
|
|
53 | (1) |
|
Barriers to the Use of Data |
|
|
54 | (2) |
|
|
|
56 | (1) |
|
|
|
56 | (5) |
|
|
|
56 | (3) |
|
|
|
59 | (1) |
|
|
|
59 | (1) |
|
|
|
60 | (1) |
|
|
|
60 | (1) |
|
|
|
61 | (1) |
|
|
|
61 | (1) |
|
|
|
62 | (1) |
|
Case Study Application: L. B. Jensen Middle School |
|
|
62 | (2) |
|
|
|
63 | (1) |
|
|
|
63 | (1) |
|
A Model for Integrating Vision, Planning, and Budgeting |
|
|
64 | (29) |
|
Sorenson-Goldsmith Integrated Budget Model |
|
|
65 | (18) |
|
|
|
65 | (1) |
|
Component 1: Defining Stakeholders |
|
|
66 | (1) |
|
Component 2: Selection of Stakeholders |
|
|
67 | (2) |
|
Component 3: Needs Assessment (Data Gathering) |
|
|
69 | (2) |
|
Component 4: Data Analysis |
|
|
71 | (3) |
|
Component 5: Needs Prioritization |
|
|
74 | (1) |
|
Component 6: Goal Setting |
|
|
75 | (1) |
|
Component 7: Performance Objectives |
|
|
76 | (1) |
|
|
|
77 | (6) |
|
|
|
83 | (3) |
|
|
|
85 | (1) |
|
Case Study Application: Shifting Paradigms with Changing Times (Parts 1--3) |
|
|
86 | (7) |
|
Effective and Efficient Budgeting Practices |
|
|
93 | (35) |
|
|
|
93 | (3) |
|
Adequate Funding in an Era of Accountability |
|
|
96 | (1) |
|
Analyzing the School Action and Budget Plans |
|
|
96 | (3) |
|
|
|
99 | (6) |
|
|
|
100 | (4) |
|
|
|
104 | (1) |
|
Expenditure Accountability and Control |
|
|
105 | (3) |
|
Fiscal Education and Information Management System |
|
|
105 | (1) |
|
|
|
106 | (2) |
|
Collection and Deposit Structures |
|
|
108 | (7) |
|
The School Activity Account |
|
|
108 | (1) |
|
Components of the Collection and Deposit Structure |
|
|
109 | (2) |
|
|
|
111 | (1) |
|
|
|
111 | (4) |
|
|
|
115 | (3) |
|
Function/Object Budgeting |
|
|
115 | (1) |
|
|
|
116 | (1) |
|
|
|
117 | (1) |
|
Accounting and Auditing Procedures |
|
|
118 | (5) |
|
|
|
120 | (1) |
|
|
|
121 | (1) |
|
|
|
122 | (1) |
|
|
|
123 | (2) |
|
|
|
124 | (1) |
|
Case Study Application: Sex, Money, and a Tangled Web Woven |
|
|
125 | (3) |
|
|
|
126 | (2) |
|
Building the School Budget |
|
|
128 | (36) |
|
Site-Based Decision Making |
|
|
128 | (2) |
|
Why Site-Based Decision Making? |
|
|
130 | (1) |
|
Who Builds the School Budget? |
|
|
130 | (5) |
|
|
|
131 | (1) |
|
School-Site Administrators |
|
|
132 | (1) |
|
|
|
133 | (1) |
|
|
|
134 | (1) |
|
Teachers and Grade-Level or Department Chairs |
|
|
134 | (1) |
|
Central Office Administrators |
|
|
134 | (1) |
|
|
|
134 | (1) |
|
|
|
135 | (1) |
|
School Budget Applications |
|
|
135 | (5) |
|
|
|
140 | (1) |
|
|
|
141 | (1) |
|
|
|
142 | (4) |
|
Special Activity 1: Utilizing Accounting Codes |
|
|
145 | (1) |
|
Special Activity 2: Utilizing Accounting Codes |
|
|
146 | (1) |
|
Projecting Student Enrollment |
|
|
146 | (5) |
|
Important Budget Considerations |
|
|
151 | (6) |
|
|
|
153 | (3) |
|
The Budget Hearing and Defense |
|
|
156 | (1) |
|
|
|
157 | (2) |
|
|
|
158 | (1) |
|
Case Study Application 1: Shifting Paradigms With Changing Times |
|
|
159 | (3) |
|
Case Study Application 2: Requisition Season at Cover Elementary |
|
|
162 | (2) |
|
|
|
163 | (1) |
|
|
|
163 | (1) |
|
Celebrating Success, Acknowledging Opportunities, and Ethical Leadership |
|
|
164 | (8) |
|
|
|
164 | (3) |
|
Acknowledging Opportunities for Growth and Development |
|
|
167 | (2) |
|
The Leadership Role: Ethical and Moral Behaviors |
|
|
169 | (3) |
|
Resource A: Selected Forms |
|
|
172 | (3) |
|
Budget Development Spreadsheet |
|
|
173 | (1) |
|
|
|
174 | (1) |
|
Resource B: Experiential Exercises |
|
|
175 | (21) |
|
The Budgeting Codes Activity |
|
|
175 | (2) |
|
Accounting Codes Reference Sheet |
|
|
177 | (3) |
|
The Budget Development Project |
|
|
180 | (2) |
|
|
|
182 | (14) |
|
Resource C: Budgeting Checklist for School Administrators |
|
|
196 | (3) |
|
Resource D: State Departments of Education Websites |
|
|
199 | (3) |
| References |
|
202 | (9) |
| Index |
|
211 | |
Richard D. Sorenson, professor emeritus, is the former director of the Principal Preparation Program and chairperson of the Educational Leadership and Foundations Department at The University of Texas at El Paso (UTEP). He earned his doctorate from Texas A&M University at Corpus Christi in educational leadership. Dr. Sorenson served public schools for 25 years as a social studies teacher, assistant principal, principal, and associate superintendent for human resources.
Dr. Sorenson worked with graduate students at UTEP in the area of school-based budgeting, personnel, educational law, and leadership development. During his 20-year tenure, he was named The University of Texas at El Paso College of Education Professor of the Year, and he remains an active writer with numerous professional journal publications. Dr. Sorenson continues to author other principal-oriented textbooks. He also developed teacher resource guides, and workbooks in the area of the elementary and secondary social studies curricula. He has been actively involved in numerous professional organizations, including the Texas Elementary Principals and Supervisors Association (TEPSA) and the Texas Association of Secondary School Principals (TASSP), for which he conducted, for a decade, annual new-principal academy seminars.
Dr. Sorenson has been married to his wife, Donna, for the past 48 years and they have two adult children, Lisa (a school counselor with the Cypress-Fairbanks Independent School District in Houston, Texas) and Ryan (an exercise physiologist in Dallas, Texas); a wonderful son-in-law, Sam (a petroleum engineer in Houston, Texas); and a delightful daughter-in-law, Nataly (executive director of a Christian center in Dallas, Texas) along with four amazing grandchildren: Savannah, Nehemiah, and Amelia, and one little guy, Oliverall of whom are the pride and joy of his life. Rick and Donna, long-term residents of El Paso, out in the mountain and desert region of true West Texas, now reside near their grandchildren in Cypress (northwest Houston), Texas.
Lloyd M. Goldsmith, professor emeritus, earned his EdD in educational leadership from Baylor University. He was a professor for 20 years at Abilene Christian University (ACU), some of those years at ACU (Dallas), where he taught doctoral courses in leadership theory. He also served as an admissions officer as well as a former director of the Principal Preparation Program and department chairperson at ACU. Dr. Goldsmith taught school budgeting, instructional leadership, and leadership theory. He served public schools for 29 years as an elementary science teacher, middle school assistant principal, and elementary school principal.
Dr. Goldsmith and a fellow chemistry professor codirected a program facilitating high school chemistry teachers in developing effective instructional strategies. Dr. Goldsmith served on several state committees for the Texas Education Agency. He also served two terms as president of the Texas Council of Professors of Educational Administration.
He is an active member at his church and enjoys serving others. He spends time volunteering at his grandchildrens schools and supporting their activities. He also enjoys traveling and attending ACU sporting events.
Dr. Goldsmith has been married to his wife, Mary, for the past 40 years. They reside near their three children and families in Abilene, Texas. Mary is a retired high school biology teacher, serving students for 41 years. Lloyd and Mary have three adult childrenAbigail (active in the PTO where she serves as president) and her husband, Andrew (works in business development for a nuclear research lab), Eleanor (a second grade Title I teacher), and her husband, Kris (a chef, restaurant owner and culinary arts teacher), and Nelson (a licensed professional building inspector) and his wife, Kristen. He also has four grandchildren, Luke, Hilary, Levi, and Oliver. Plus, the Goldsmiths have six grand dogs! Life is good!
